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Employer Seminars
… Without your assistance, we would not be able to provide the benefits your employees have earned. Because … Our employer seminars are an excellent resource for retirement information, helpful tips and handy reference … of their retirement benefit; Acquire information on how and when to contact us to obtain their specific member …
https://www.osc.ny.gov/retirement/employers/employer-seminarsTown of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Unadilla – Budgeting (2013M-143)
… to consider historical revenues and expenditures and/or current known needs as they developed the budgets, and the … will be faced with decisions of reducing expenditures or identifying revenues or other financing sources. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Hicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … related activities for the period January 1, 2012, to March 31, 2013. Background The Hicksville Water District … Hempstead, in Nassau County. The District provides water to about 48,000 customers each year. A three-member elected …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233State Comptroller DiNapoli Releases School District Audits
… through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to use most of … of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. In addition, … officials have not developed a long-term financial plan or a comprehensive reserve fund policy. Officials also did …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsTown of Conesus – Justice Court (2013M-140)
… Justices did not sufficiently segregate the Clerk’s duties or establish adequate procedures for reviewing her work. The … their bail records to the Clerk’s accounting records, or review the information the Clerk entered into the Court’s … received was deposited and recorded in a timely manner, or that monthly reports were submitted to the Justice Court …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… did not enforce compliance with timekeeping requirements or implement procedures for payroll processing, and the Board … provide for adequate controls over the petty cash system or travel expenditures. The Library does not have a policy … that describes when it is appropriate to provide meals or refreshments at Library meetings or functions. The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399School Districts’ Energy Performance Contracts (2013-MR-1)
… company in which energy systems are installed, maintained or managed to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight districts in this audit had nine EPCs …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1DiNapoli Halts $24 Million in Suspicious Tax Refunds
… credits based on incorrect information such as fake or inflated number of dependents or understated income. Questionable personal income tax … Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or understated income) 4,805 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… The District has not developed formal multiyear financial or capital plans. Incompatible duties over the claims and … will fund and maintain each reserve fund and the optimal or targeted funding levels and applicable rationale and conditions under which each fund’s assets will be used or replenished. Develop a comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingKing Center Charter School – Purchasing (2013M-215)
… does not provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must … using them to initiate the acquisition of goods and/or services. School officials often did not properly document verbal or written price quotations when making purchase decisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Sole Custody Reporting
… immeasurably to accurate, complete and timely filing of required sole custody bank account information. For more … Application. You will receive two automated emails from the system. One email will contain your User ID and the …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingState Agencies Bulletin No. 744
… 1, 2007 for PEF employees with a Pay Basis Code of CAL or on the first day of the academic year for employees with a … who are Active, on Paid Leave (except Sick Leave) or on a Workers’ Compensation Leave (with a Reason code of WDL , WSP or WPS ). For employees who were Inactive, on Paid Sick Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/744-2007-merit-step-payments-graded-and-ns-equated-grade-employeesOpinion 2001-5
… St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Unified Court System Bulletin No. UCS-307
… OT Effective Date – 03/31/2022 Payment Amount - $750.00 or prorated amount End Date – 03/29/2023 Active employees (including employees on a Leave With Pay or Paid Military Stipend Leave) receive the amount based on … file is submitted to OSC but becomes eligible on or before 03/31/2022, the SLED payment must be manually …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… part of creating and submitting travel expense reports in the Statewide Financial System (SFS). These reports should … the ramifications if those charges are not reconciled in accordance with the guidance above. Agencies must also … not paid back within 30 days of the expense report date in which the Due to State was created. It is important for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … shows pregnancy-related health conditions and death rates have increased since a taskforce was established in 2018 to … improve postpartum care. Better Oversight Needed DOH has not evaluated all of its maternal health programs, and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be reported by … notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund unless the check is cashed, or a claim is made to the issuing agency for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentSUNY Bulletin No. SU-101
… then by employee name in alphabetical order. Mass Salary Payment Report (NHRP704) This report will identify all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-101-1-discretionary-salary-increase-suny-professional-services